Disposal of tangible asset before 1/4/02?

Yes

Disposal of intangible asset before 1/4/02?

Yes

Disposal of tangible asset on or after 1/4/02?

Yes

Disposal of intangible on or after 1/4/02?

Yes

CG relief available except against acquisition of CIAs; no relief under new rules

CG relief available only against acquisitions prior to 1/4/02

Relief available under new rules against acquisition of CIAs (on disposal of other intangibles as well as those qualifying for CG roll-over relief)

CIRD20280 - Reinvestment relief: computation: interaction with CG roll-over relief: flowchart

Rollover relief on disposal of an asset which is not within new rules; i.e. asset is not a 'chargeable intangible asset' ('CIA')